The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BAHRI SALES JAMAL; PAKMARAM ASGAR; ghaderi ghodrat

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2018 | Volume:11 | Issue:38 Page(s): 15-26

Download Full-Text

Persian Verion

View:

730

Download:

Cites:

Information Journal Paper

Title

The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals

Author(s)

BAHRI SALES JAMAL | PAKMARAM ASGAR | ghaderi ghodrat | Issue Writer Certificate

Keywords

Product Market CompetitionQ1

Earnings Accounting ManagementQ1

Discretionary AccrualsQ1

Abstract

Competition mechanized infrastructure as a company is that the company's ability to create any shocks cost to customers, reduce volatility of cash flows and thus reducing the need to manipulate earnings. The present experimental study is based on previous studies Laksmana and colleagues (2014), Lerner indices, Lerner adjusted and Herfindahl Hirschmn with the accruals earnings management (management accounting profit) evaluate. The study population consisted of listed companies in Tehran Stock Exchange from 2007 to 2014 and study data consisted of 816 years of the company. The method of Solidarity and test hypotheses, multivariate linear regression. The results showed that the index of Product Market Competition (Lerner index) and third (Lerner adjusted index) had a significant relationship with management accounting profit. Also, the Herfindahl Hirschmn index significant relationship was observed with earnings management through accruals

Cites

No record.

References

No record.

Cite

APA: Copy

BAHRI SALES, JAMAL, PAKMARAM, ASGAR, & ghaderi, ghodrat. (2018). The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals. MANAGEMENT ACCOUNTING, 11(38 ), 15-26. SID. https://sid.ir/paper/198677/en

Vancouver: Copy

BAHRI SALES JAMAL, PAKMARAM ASGAR, ghaderi ghodrat. The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals. MANAGEMENT ACCOUNTING[Internet]. 2018;11(38 ):15-26. Available from: https://sid.ir/paper/198677/en

IEEE: Copy

JAMAL BAHRI SALES, ASGAR PAKMARAM, and ghodrat ghaderi, “The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals,” MANAGEMENT ACCOUNTING, vol. 11, no. 38 , pp. 15–26, 2018, [Online]. Available: https://sid.ir/paper/198677/en

Related Journal Papers